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Recital.49. And whereas it is expedient that the Executive Government should be empowered to relax the strictness of the laws relative to the collection of the Revenue in cases where, without such relaxation, great public inconvenience or great hardship and injustice to individuals could not be avoided:—Therefore, the Governor whenever he deems it right and conducive to the public good, Governor may remit duties, &c., in certain cases.may remit any duty or toll payable to Her Majesty, imposed or authorized to be imposed by any Act of the Parliament of Canada, or by any Act of the Legislatures of the late Provinces of Canada, Nova Scotia or New Brunswick, in force in the Dominion of Canada and relating to any matter within the scope of the powers of the Parliament thereof, or any forfeiture or pecuniary penalty imposed or authorized to be imposed by any such Act, for any contravention of the laws relating to the collection of the Revenue or to the management of any public work producing toll or revenue, although any part of such forfeiture or penalty be given by law to the informer or prosecutor, or to any other party;—In what manner.And such remission may be made by any general regulation or by any special order in any particular case, and may be total or partial, unconditional or conditional,—and if conditional, and the condition be not performed, the order made in the case shall be null and void, and all proceedings may be had and taken as if it had not been made:
Statements to be laid before Parliament.2. But a detailed statement of all such remissions as aforesaid, shall be annually submitted to the several branches of the Parliament of Canada within the first fifteen days of the next ensuing session thereof.
Effect of remission of penalty.50. If the Governor directs that the whole or any part of any penalty imposed by any Law relating to the Revenue be remitted or returned to the offender, such remission or return shall have the effect of a pardon for the offence for which the penalty is incurred, which shall thereafter have no legal effect prejudicial to the party to whom such remission is granted:
Who may sue for penalties.2. Her Majesty’s Attorney General for Canada, may sue for and recover in Her Majesty’s name any penalty or forfeiture imposed by any Law relating to the Revenue, before any Court or other judicial authority before which such penalty or forfeiture is recoverable under such Law, or may direct the discontinuance of any suit for any such penalty, by whom or in whose name soever the same has been brought,—and in such case, the whole of such penalty or forfeiture shall belong to Her Majesty for the public uses of Canada, unless the Governor in Council do, as he may if he sees fit, allow any portion thereof to the seizing officer or other person by whose information or aid the penalty or forfeiture has been recovered.
Appointments, &c., continued.51. All commissions and appointments of any officers or persons employed in the collection or management of theRevenue
